Post-litigation reporting conservatism
Crossref DOI link: https://doi.org/10.1007/s11142-025-09930-3
Published Online: 2026-03-18
Published Print: 2026-03
Update policy: https://doi.org/10.1007/springer_crossmark_policy
Heflin, Frank https://orcid.org/0000-0001-7766-1649
Kim, Mark P.
Moon, James R. Jr. https://orcid.org/0000-0003-2103-3146
Pierce, Spencer R.
Text and Data Mining valid from 2026-03-01
Version of Record valid from 2026-03-01
Article History
Received: 13 March 2023
Accepted: 15 November 2025
First Online: 18 March 2026